about the existence of the problem of pre-trial investigation and countermeasures（关于审前调查存在的问题和对策）.docVIP

About the existence of the problem of pre-trial investigation and countermeasures Audit quality is the lifeline of the audit work. Purpose of emphasis on the quality of the “truth” to enhance the quality of the process must be “pragmatic” to strengthen audit project quality control, it is necessary to do a good job in the pre-trial investigation, to be aware of in advance. lt;lt; audit institutions audit project quality control (Trial gt;gt; (Audit Decree 6th quality control audit program, from the sixth to Article XI of the pre-trial investigation (test trial made detailed requirements, the audit project advance control method is to determine the audit priorities put forward the the audit perspective basic link will directly affect the quality of the pre-trial investigation of the audit findings. From the the actual implementation point of view of the pre-trial investigation, yet there are some practices suited to the development of the situation: Know about pre-trial investigation vague, inadequate preparation. Audit institutions and auditors lack of understanding of the importance of pre-trial investigation, there is a re-audit of the implementation of the light pre-trial investigation of the phenomenon several times in recent years some auditors audit off the unit and project themselves familiar with the situation, without investigation, isolation pretrial investigation as to cope with the program, half-heartedly to develop a detailed outline of the investigation before the start of the pre-trial investigation, there is no understanding of the project is limited to the audit planned content of the program, and not according to the actual situation of the audited entity, targeted collect audit information, audit the implementation of extensive programming, not targeted, and operability. Second, the trial before the survey superficial and a mere formality. Pretrial investigation is not clear investigation embodiments, the focus of investigation, the am